Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/11621
Appears in Collections:Accounting and Finance Journal Articles
Title: Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'
Authors: Di, Pietra Roberto
Evans, Lisa
Chevy, Jerome
Cisi, Maurizio
Eierle, Brigitte
Jarvis, Robin
Contact Email: lisa.evans@stir.ac.uk
Issue Date: 2008
Publisher: Taylor & Francis (Routledge) for the European Accounting Association
Citation: Di Pietra R, Evans L, Chevy J, Cisi M, Eierle B & Jarvis R (2008) Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities', Accounting in Europe, 5 (1), pp. 27-47.
Abstract: In February 2007 the IASB invited comments on its Exposure Draft of a proposed IFRS for Small and Medium-Sized Entities. The deadline for comments was 30 November 2007. Below we reproduce the comment letter prepared by the European Accounting Association's Financial Reporting Standards Committee (EAA FRSC). This is a follow up of the EAA FRSC's comment letter prepared in response to the IASB's Discussion Paper on 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities', published in 2005. Our comment is structured as follows: we initially sketch the background to the development of the Exposure Draft. We then revisit the key issues arising from our previous comment letter. This is followed by a survey of relevant literature published since the Discussion Paper. We then briefly address the questions raised by the IASB in the context of the Exposure Draft, before summarising the key issues arising from the literature which we consider relevant to the IASB's project.
Type: Journal Article
URI: http://hdl.handle.net/1893/11621
DOI Link: http://dx.doi.org/10.1080/17449480802049392
Rights: The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Notes: On Behalf Of The European Accounting Association's Financial Reporting Standards Committee
Affiliation: University of Siena
Accounting and Finance
National Accounting Council, France
University of Turin
University of Regensburg
Association of Chartered Certified Accountants (ACCA)

Files in This Item:
File Description SizeFormat 
Evans_2008_Comment_on_the_IASBs_Exposure_Draft.pdf153.49 kBAdobe PDFUnder Embargo until 31/12/2999     Request a copy

Note: If any of the files in this item are currently embargoed, you can request a copy directly from the author by clicking the padlock icon above. However, this facility is dependant on the depositor still being contactable at their original email address.

This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.